Business Valuation (DCF, Market, NAV)

Our AR due diligence services are structured to deliver an independent and comprehe

Our service offering encompasses in-depth valuations using the Discounted Cash Flow (DCF) methodology, which determines the present value of anticipated future cash flows. This technique delivers a forward-looking evaluation of a business’s value based on projected financial performance.

We also undertake valuations under the Market Approach by comparing your business with similar companies or recent market transactions. This method assists in establishing fair market value and is especially effective for investment decisions, acquisitions, or divestments.

In addition, we carry out Net Asset Value (NAV) valuations by analyzing the assets and liabilities reflected on the balance sheet. This approach is particularly suitable for asset-intensive enterprises and for meeting statutory or regulatory requirements.

Beyond valuation execution, we deliver comprehensive reports outlining key assumptions, methodologies, and sensitivity analyses. Our reports are designed to support investors, lenders, management teams, and regulatory bodies in making sound financial and strategic decisions.

Key Features / Scope of Work

• Valuation using the Discounted Cash Flow (DCF) approach

• Market-based valuation using comparable companies and transactions

• Net Asset Value (NAV) assessment for asset-focused businesses

• Development of detailed valuation reports with assumptions and analysis

• Sensitivity and scenario analysis to aid decision-making

• Advisory support for mergers, acquisitions, investments, and strategic initiatives

• Adherence to applicable regulatory, accounting, and reporting frameworks

• Actionable insights and recommendations for stakeholder evaluation

nsive assessment of receivable portfolios. We verify invoices, obtain customer balance confirmations, and evaluate the recoverability of outstanding amounts using both direct and indirect audit procedures.

We conduct detailed ageing analysis to identify overdue balances, customer concentration risks, and doubtful receivables that may require appropriate provisioning. This enables stakeholders to gain a clear and realistic understanding of receivable quality.

We also review the effectiveness of credit control policies, collection processes, and dispute resolution mechanisms, offering insights into management’s ability to maintain liquidity and manage credit risk efficiently.

Through AR due diligence reports, we support banks, NBFCs, investors, and acquirers in making informed financing and investment decisions, while also assisting organizations in strengthening working capital management.

Key Features / Scope of Work

• Independent validation of receivables and accuracy of invoices

• Customer balance confirmations and reconciliation procedures

• Ageing analysis of receivables with emphasis on overdue balances

• Identification of doubtful, disputed, or uncollectible receivables

• Review of credit control policies and collection efficiency

• Assessment of customer concentration risk within receivable portfolios

• Recommendations on provisioning requirements and risk mitigation

• Assurance to lenders, investors, and acquirers on the quality of receivables